Skip to content
V2563-14 ·1 October 2014 ·consulta-vinculante Medium impact
Tax

Property company mergers may qualify for special tax regime if valid economic reasons exist

A Luxembourg company proposes the merger of two Spanish real estate companies with negative taxable bases. The DGT examines whether the transaction meets the conditions of the special merger regime and whether the restructuring has valid economic grounds.

In 6 key points

Lifecycle

2014-10-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact